When the Dallas Cowboys finally approached Dak Prescott to broach the topic of his inevitable contract extension, they did so with an initial offer in hand. While, officially, it's unknown what their first offer was, there's a new report that suggests the latest offer from the team involves an average annual salary of around $30 million -- per Michael Lombardi of The Athletic -- which lends to a recent proclamation by team exec Stephen Jones that Prescott, Amari Cooper, and Ezekiel Elliott all have "top-5" deals in front of them.

In April, the Seattle Seahawks reset the QB market by awarding Russell Wilson a historic four-year, $140 million extension that includes $107 million in guaranteed money and, two months later, the Philadelphia Eagles raised the floor by granting Carson Wentz a four-year, $128 million extension that quietly exceeds Wilson's guaranteed metric with $107.87 million. That realistically puts the window for negotiation between $32 million AAS (average annual salary) and $35 million AAS, because Prescott isn't apt to accept less money than Wentz, and for good reason.

Despite Wentz having been a No. 2 overall draft pick, and Prescott a fourth-round compensatory selection, it's the latter having bested the former in nearly every category across the board -- from wins to passing yards to completion percentage to yards per attempt to game-winning drives to fourth-quarter comebacks, so forth and so on. It's also in the most important category of them all that Prescott owns the throne, having not missed a single game since ascending to the NFL ranks. Wentz, however, has played only one complete season in three years, and many are concerned about his longterm durability.

Despite all of this, Prescott's rookie contract maxes at $2.7 million -- ten times less than the $27 million Wentz was set to earn on his initial deal -- by virtue of the predetermined rookie wage scale.